- Tax incentives for BOOT/BOT arrangements: For the first five years, the tax rate is 0%. For the next five years, it is 15%, and thereafter, it is taxed at the normal rate.
- Exporting taxpayers: They can deduct an additional allowance of 100% of the cost incurred in an export country to export Zimbabwean goods. Export expenditure is deductible for tax purposes.
- Manufacturing taxpayers exporting by volume: Tax rates vary based on the percentage of exports, ranging from 20.6% to 15.45%.
- Mining companies with a special mining lease: They are taxed at a reduced rate of 15%.
- Operators of tourist facilities in tourist development zones: For the first five years, the tax rate is 0%, and thereafter, it is taxed at the normal rate.
- Industrial park developers: For the first five years, the tax rate is 0%, and thereafter, it is taxed at the normal rate.
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